1.audit 审计 .}e Pm(
2.attestation 鉴证 j$Wd[Ja +O
3.credibility 可信赖程度 o#=@!m
4.audit of financial statements 财务报表审计 ;X
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5.agreed-upon procedures 执行商定程序 caXSt2|'
6.high levels of assurance 高水平保证 LM Tz/M
7.compilation 编制 6&s"
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8.reliability 可靠性 ~1.B
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9.relevance 相关性 g8L{xwx<
10.professional skepticism 职业谨慎 x#c%+
11.objectivity 客观性 SKeX~uLz
12. professional competence 专业胜任能力 > xie+ ^
13.Senior/CPA-in-charge 项目经理 1Zt>andBF
14.audit engagement letter 业务约定书 b >x03%
15.recurring audit 连续审计 f S-PM3
16.the client 委托人 cbaa*qoU
17.change CPA 更换注册会计师 pRH'>}rtuH
18.the existing CPA 现任注册会计师 gUHx(Fi[4
19.the successor CPA 后任注册会计师 bd)'1;p
20.the preceding CPA前任注册会计师 28x:]5=jb
21.issue the audit report 出具审计报告 3:"w"0[K3
22.expert 专家 ne9-
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23.the board of directors 董事会 %=`wN^3t2
24.knowledge of the entity‘ s business 了解被审计单位情况 Y4Y~e p
25.assess material misstatement risks评估重大错报风险 $~)YI/b
26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 0I['UL^!F
27.a general knowledge of —— 初步了解―――的情况 v$~$_K
28.a more knowledge of—— 进一步了解的情况 |*n
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29.the prior year‘s working papers 以前年度工作底稿 "< })X.t
30.minutes of meeting 会议纪要 i)th] 1K%
31.business risks 经营风险 iOJ5KXrAO
32.appropriateness 适当性 DVz_;m 6)
33.accounting estimate 会计估计 V[2}
34.management representations 管理层声明 9|NH5A"H.
35.going concern assumption 持续经营假设 Ld?'X=eQ
36.audit plan 审计计划 [ahK+J
37.significant audit areas 重点审计领域 XJ e}^k
38.error 错误 zyP9
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39.fraud舞弊 hMnm>
40.modified or additional procedures 修改或追加审计程序 W[<ZI>mf
41.misappropriation of assets 侵占资产 /I &
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42.transactions without substance 虚假交易 gfJHB3
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43.unusual pressures 异常压力 G.3yuok9
44.the suspected noncompliance 涉嫌存在违法行为 6_g:2=6S
45.materialiy 重要性 sf"vi i,1A
46.exceed the materiality level 超过重要性水平 / }Pj^^6A<
47.approach the materiality level 接近重要性水平 IxaF *4JG
48.an acceptably low level 可接受水平 vEw
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49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 |8?e4yVd
50.misstatements or omissions 错报或漏报 * -(8Z>9
51.aggregate 总计 +t%1FkI\
52.subsequent events 期后事项 i
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53.adjust the financial statements 调整财务报表 s;cGf+
54.perform additional audit procedures 实施追加的审计程序 PUmgcMt
55.audit risk 审计风险 n?*r,
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56.detection risk 检查风险 xauMF~*
57.inappropriate audit opinion 不适当的审计意见 ==AmL] *
58.material misstatement 重大的错报 WG*),P?
59.tolerable misstatement 可容忍错报 |]5`T9K@b#
60.the acceptable level of detection risk 可接受的检查风险
